Tds on testing charges of materials

CA Abhishek Banka (Accounts & Finance Manager)   (108 Points)

09 December 2011  

I want to know whether TDS is deductible on Testing Charges paid to Engineers on material sent to his Laboratory for testing. In my view TDS shud be deducted under 194J but confused. And on which amount i.e including service tax or only on testing charges. Plz also give the descripttion along with clarification on amount & Section.